Form of Work
E-booki
(7)
IBUK Libra
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Author
zbiorowa Praca
(2)
Dziuba Jarosław
(1)
Halicka Ewa
(1)
Jankowska Barbara
(1)
Januś Ewa
(1)
Józwiak Wojciech
(1)
Kaczorowska Joanna
(1)
Klepacka Anna M
(1)
Koziolek Adam
(1)
Kucia-Guściora Beata
(1)
Mirkowska Zofia
(1)
Mińska-Struzik Ewa
(1)
Nowak Dariusz
(1)
Orzeszko Teresa
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Remlein Marzena
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Stanek Piotr
(1)
Szczebyło Agata
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Taszarek Bożena
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Wołoszyn Ewelina
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Ziętara Wojciech
(1)
Żółkiewski Paweł
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Year
2020 - 2021
(2)
2010 - 2019
(3)
2000 - 2009
(1)
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Poland
(6)
Language
English
(4)
Polish
(2)
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The concept of sustainable development has been supported by the European community for many years. This results in the obligation to achieve the objectives and meet the guidelines established by it for the Member States in the above scope, among others, in relation to the implementation of investment projects co-financed from EU funds. One of the most important steps in the above undertakings is the Environmental Impact Assessment which, if unreliable, may be grounds for refusing to grant funds for the investment. The purpose of this article is to indicate the key aspects of conducting an Environmental Impact Assessment (RIA) when implementing investment projects co-financed with European funds and to diagnose the factors determining the coherence of a given project with the concept of sustainable development. The considerations carried out as part of the project allowed for the identification of the determinants conditioning the coherence of a given project with the concept of sustainable development.
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The purpose of the article is to identify the problem of the mismatch between the maturity structure of assets and liabilities of the Polish banking sector and Polish listed banks. The article analyzes the maturity balance sheet structure of the Polish banking sector in 2010 and 2019 and Polish listed banks in 2019. The results of this analysis indicate a significant mismatch in the maturity structure of assets and liabilities of Polish banks and the need for a significant reconstruction of the structure of liabilities in the direction of their extension. Furthermore, the results of the analysis identify the most and the least secure Polish listed banks in terms of mismatches in the maturity balance sheet structure, as well as banks with opposite trends in the maturity structure compared to the Polish banking sector.
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The aim of this e-book is to present the most important aspects related to sustainability, corporate social responsibility and innovation from an accounting perspective. The book contains parts that deal with accounting aspects of sustainability and innovations. The book consists of ten chapters devoted to relevant and topical issues of sustainability and innovations. Chapter 1 Sustainability and Corporate Social Responsibility in Accounting is an introduction to further considerations and deals with the essence of sustainable development, corporate social responsibility and their recognition in accounting. Chapter 2 Social Responsibility Reporting Standards presents the most important reporting guidance such as GRI, OECD, United Nations Global Compact, International Organization for Standardization. Chapter 3 Narrative reporting focuses on descriptions and explanations in accounting reports. The chapter presents the links between accounting and language, the development of accounting narratives and the factors determining the use of narratives. Chapter 4 Integrated reporting discusses the motivations, objectives and the process of preparing an integrated report. Integrated reporting can prove to be an effective tool for businesses looking to shift their reporting focus from annual financial performance to long-term shareholder value creation. Chapter 5 Non-financial reporting in selected European countries presents the experience of Croatia, the Czech Republic and Poland in the field of preparing non-financial reports. A significant contribution to promoting the importance of sustainability reporting was made by the Non-Financial Reporting Directive (2014/95/EU). Chapter 6, Socially Responsible Investments discusses the essence of socially responsible investing and socially responsible investment. Socially responsible investing (SRI) is a decision making process concerning the allocation of free financial resources, where the investor aims at maximization of profit and minimization of risk on one part and includes the socio-ethical and environmental-ecological considerations on the other. Chapter 7 External costs – accounting perspective describes costs connected with using goods such as air, soil, water, silence or the aesthetics of the surroundings. One of the biggest problems for accounting in the future will be measuring the volume of using these goods or measuring the size of reduction in the quality of public goods suffered and assigning the decrease to particular companies. Chapter 8 Derivatives in accounting is devoted to financial instruments and presents two different approaches to accounting of derivatives: general model and hedge accounting. Derivatives are used to protect the enterprise against financial risk related to changes in prices on the markets, changes in the exchange rate or changes in interest rates, as well as for commercial purposes. Chapter 9 Costs of Research and Development shows the company's activity in the field of research and development and the related costs. R&D constitute an increasingly important element of the functioning of enterprises. Chapter 10 Cryptoassets – Nature, Valuation and Disclosures in Accounting focuses on cryptocurrencies (e.g. Bitcoin, Ethereum etc.) and digital tokens which are specific rights or values representatives. As a result of the transformation on the financial market, we are currently dealing with cryptoassets, which are a creation of blockchain technologies and the changing habits of the digital society. One of areas that there are a lot of doubts regarding these new technological solutions is accounting.
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The aim of the e-book is to present the theoretical, cognitive and practical aspects of the essence and complexity of operational management in a production company. The presented modern production methods together with the challenges and problems of contemporary enterprises should better help to understand the issues of sustainable development, with particular emphasis on waste. The book consists of six chapters devoted to relevant and topic issues relating to the core business of an industrial enterprise. Chapter 1 The nature of the industrial enterprise is an introduction to further considerations and deals with the essence of the basic aspects of the company. Both popular and less known definitions of an enterprise, its features, functions and principles of operation are presented. An important part of the chapter is the presentation and formulation of strategic, tactical and operational goals. Moreover, the division of enterprises is presented with the use of various criteria and the features of the industrial market, which make it distinct. Chapter 2 The operational management evolution and its role in the industrial enterprise discusses the evolution and concept of production and operational management. The management levels were also presented, indicating their most important functions. An integral part of the chapter is the essence of the production system, viewed through the prism of the five elements. Chapter 3 Functions and role in operations management presents the issues concerning the organization of production processes, production capacity and inventory management. This part also presents considerations on cooperation and collaboration between enterprises in the process of creating value. Chapter 4 Traditional methods used in operational activities focuses on methods such as benchmarking, outsourcing, core competences, JIT, MPR I and MRP II, as well as TQM and kaizen. Knowledge of these methods should contribute to understanding the activities of modern enterprises, the way of company functioning, the realization of production activities, as well as aspects related to building a competitive position. Chapter 5 Modern methods used in production-operations management discusses the less common and less frequently used production methods, based on a modern and innovative approach. In particular, it was focused on: Shop Floor Control and cooperative manufacturing, environment-conscious manufacturing (ECM) and life-cycle assessment ( LCA), waste management and recycling, Electronic Data Interchange (EDI), virtual enterprise, World Class Manufacturing (WCM), Quality Function Deployment (QFD) and House of Quality (HOQ), theory of constraints (TOC), Drum Buffer Rope (DBR), group technology (GT) and cellular manufacturing (CM), Demand Chain Management and competitive intelligence (CI). In the last section discusses: the role of sustainable statistical process control and Computer-Aided Process Planning in context formatting of information management. Chapter 6 Problems of sustainable development and challenges related to production and operations management describes the problem and challenges related to production and operations activities. In particular, attention was paid to the threats related to changes in global warming, the growing scale of waste, or the processes of globalization. It was pointed out that the emerging problem may be both a threat and a chance for the development of enterprises. An integral part of the chapter are also considerations on technical progress, innovation and the importance of human capital in operational activities.
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The Department of Finance and Accounting at Wrocław University of Economics and the Department of Finance at Nicolaus Copernicus University in Toruń decided to organize cyclical scientific conferences entitled “Finance and accounting for sustainable development.” The first conference, which initiated the entire cycle, was held in Karpacz in 2013, the second in Toruń in 2014, whereas the third one – so far the latest – took place again in Karpacz this year. The primary goals, followed during the current year edition of the conference, were focused on determining the impact of phenomena and financial relations on the integration of social, economic and environmental order, as well as the financial system influence on the degradation of ecosystems, destabilization, social and economic crises. The total of 80 scientific articles, in Polish and English, were sent for the conference, which gathered almost 150 participants – representing 26 universities established in 15 locations in Poland and Ukraine. These studies were subject to the qualification procedure and after receiving positive reviews they were included in one of the three research volumes entitled “Research Papers of Wrocław University of Economics”: 1. Finance and accounting for sustainable development – responsibility, ethics, financial stability – Volume I – Finance, edited by Professor Grażyna Borys and Robert Kurek PhD, 2. Finance and accounting for sustainable development – responsibility, ethics, financial stability – Volume II – Accounting, edited by Professor Jacek Adamek, Associate Professor at Wrocław University of Economics and Joanna Zuchewicz PhD, 3. Finance and accounting for sustainable development – responsibility, ethics, financial stability – Volume III, edited by Professor Teresa Orzeszko, Associate Professor at Wrocław University of Economics and Jarosław Dziuba PhD. The present volume – the last of the three above-mentioned publications – offers 14 articles in English, covering various aspects of finance and accounting functioning in the context of sustainable development. Due to the extensive and diverse thematic range of the presented studies, instead of their grouping they are published in the alphabetical order by their authors’ names. We would like to express our appreciation to the authors for putting in their efforts and preparing interesting texts. We are also very grateful to the reviewers for their hard work in providing valuable comments and useful suggestions, which certainly contributed to the improvement of the reviewed papers quality. We do be-lieve that the undertaken cooperation will not remain an incidental one, but shall result in lasting scientific contacts, meetings and interesting discussions in years to come, during the next editions of our conference, so please feel invited and welcome already today. We remain hopeful that this issue of the research volume will meet its readers’ expectations, match their interests and will be kindly received by them. We would like to wish an interesting and inspiring time while reading it. Jarosław Dziuba, Teresa Orzeszko
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Toward the „new normal” after Covid-19 – a post-transition economy perspective contains a collection of 21 papers addressing the societal, political, economic, and managerial challenges of the post-pandemic world. The book is divided into three parts. Part one touches on the supranational and national level aspects of the Covid-19 pandemic. Part two focuses on business sectors and industries, whereas part three provides the perspective of companies. Authors – researchers from the Poznań University of Economics and Business, Institute of International Business and Economics – share their research results, voice concerns, and offer recommendations on creating today’s world more immune to shocks and ready for unknowns. The pandemic of Covid-19 revealed many weaknesses of the global economy, national economies and states, business sectors, and individual companies. It’s undoubtedly the turning point, but simultaneously it’s an opportunity and a spur to change toward the new and sustainable normal.
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Spis treści [Contents] Wojciech Józwiak, Zofia Mirkowska, Wojciech Ziętara: Duże gospodarstwa rolne w krajach UE o różnym poziomie rozwoju gospodarczego w latach 2005–2016 [Large Farms in EU Countries with Different Levels of Economic Development in 2005–2016], doi: 10.7366/wir012019/01, s. 7-23; Beata Kucia-Guściora: Węzłowe problemy preferencji podatkowych dla grup producentów rolnych [Fundamental Issues of the Tax Preferences for the Groups of Growers] , doi: 10.7366/wir012019/02, s. 25-43; Ewa Halicka, Joanna Kaczorowska, Agata Szczebyło: Zrównoważona konsumpcja żywności w wiejskich gospodarstwach domowych z dziećmi [Sustainable Food Consumption in Rural Households with Children] , doi: 10.7366/wir012019/03, s. 45-61; Anna M. Klepacka: Determinants of Growth of Selected Renewable Energy Types within the Context of Sustainable Development [Determinanty wzrostu wykorzystania wybranych źródeł energii odnawialnej w kontekście rozwoju zrównoważonego], doi: 10.7366/wir012019/04, s. 63-86; Paweł Żółkiewski, Ewa Januś, Piotr Stanek, Bożena Taszarek, Ewelina Wołoszyn: Preferencje rolników z Lubelszczyzny w zakresie korzystania z usług doradczych [Preferences of Farmers from the Lublin Region in the Demand for Advisory Services], doi: 10.7366/wir012019/05, s. 87-106. Sto lat rozwoju polskiej wsi Adam Koziolek: Geneza polskiej prasy ludowej w zaborze rosyjskim [The Genesis of the Polish Rural Press in the Territories Annexed During the Russian Partition], doi: 10.7366/wir012019/06, s. 107-121. Uwagi: red. naczelny – Mirosław Drygas periodyk wydawany wraz z Instytutem Rozwoju Wsi i Rolnictwa PAN
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